I 

118TH CONGRESS 

1ST SESSION H. R. 908 

To amend the Internal Revenue Code of 1986 to require the disclosure 

of tax returns of Presidents and Vice Presidents and certain candidates 

for President and Vice President, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 9, 2023 

Ms. ESHOO (for herself, Mr. PASCRELL, Ms. BONAMICI, Mr. GARAMENDI, Mr. 

PANETTA, Mr. QUIGLEY, Mrs. WATSON COLEMAN, Mr. BLUMENAUER, 

Mr. SCHIFF, Ms. NORTON, Mr. KEATING, Ms. TITUS, Ms. WILLIAMS of 

Georgia, Mr. DAVIS of Illinois, Mr. SWALWELL, Mr. BEYER, Mr. COHEN, 

Mr. PAYNE, Ms. CLARKE of New York, Mr. GRIJALVA, Ms. BROWNLEY, 

Mr. CARSON, Ms. MOORE of Wisconsin, Mr. MCGOVERN, Mr. POCAN, Mr. 

FOSTER, Mr. JOHNSON of Georgia, Mr. KILDEE, Ms. MATSUI, Ms. PORTER, Mr. SOTO, Mr. COURTNEY, and Ms. DELBENE) introduced the following bill; which was referred to the Committee on Ways and Means, 

and in addition to the Committee on House Administration, for a period 

to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee 

concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

the disclosure of tax returns of Presidents and Vice 

Presidents and certain candidates for President and Vice 

President, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


kjohnson on DSK79L0C42PROD with BILLS
2 

•HR 908 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Presidential Tax 

3 Transparency Act’’. 

4 SEC. 2. PRESIDENTIAL AND VICE PRESIDENTIAL TAX 

5 TRANSPARENCY. 

6 (a) DEFINITIONS.—In this section— 

7 (1) The term ‘‘covered candidate’’ means a can8 didate of a major party in a general election for the 

9 office of President or Vice President. 

10 (2) The term ‘‘major party’’ has the meaning 

11 given the term in section 9002 of the Internal Rev12 enue Code of 1986. 

13 (3) The term ‘‘income tax return’’ means, with 

14 respect to an individual, any return (as such term is 

15 defined in section 6103(b)(1) of the Internal Rev16 enue Code of 1986, except that such term shall not 

17 include declarations of estimated tax) of— 

18 (A) such individual, other than information 

19 returns issued to persons other than such indi20 vidual; or 

21 (B) of any corporation, partnership, or 

22 trust in which such individual holds, directly or 

23 indirectly, a significant interest as the sole or 

24 principal owner or the sole or principal bene25 ficial owner (as such terms are defined in reguVerDate Sep 11 2014 02:32 Mar 04, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H908.IH H908

kjohnson on DSK79L0C42PROD with BILLS
3 

•HR 908 IH

1 lations prescribed by the Secretary of the 

2 Treasury or his delegate). 

3 (4) The term ‘‘Secretary’’ means the Secretary 

4 of the Treasury or the delegate of the Secretary. 

5 (b) DISCLOSURE.— 

6 (1) IN GENERAL.— 

7 (A) CANDIDATES FOR PRESIDENT AND

8 VICE PRESIDENT.—Not later than the date that 

9 is 15 days after the date on which an individual 

10 becomes a covered candidate, the individual 

11 shall submit to the Federal Election Commis12 sion a copy of the individual’s income tax re13 turns for the 10 most recent taxable years for 

14 which a return has been filed with the Internal 

15 Revenue Service. 

16 (B) PRESIDENT AND VICE PRESIDENT.— 

17 With respect to an individual who is the Presi18 dent or Vice President, not later than the due 

19 date for the return of tax for each taxable year, 

20 such individual shall submit to the Federal 

21 Election Commission a copy of the individual’s 

22 income tax returns for the taxable year and for 

23 the 9 preceding taxable years. 

24 (C) TRANSITION RULE FOR SITTING PRESI25 DENTS AND VICE PRESIDENTS.—Not later than 


kjohnson on DSK79L0C42PROD with BILLS
4 

•HR 908 IH

1 the date that is 30 days after the date of enact2 ment of this section, an individual who is the 

3 President or Vice President on such date of en4 actment shall submit to the Federal Election 

5 Commission a copy of the income tax returns 

6 for the 10 most recent taxable years for which 

7 a return has been filed with the Internal Rev8 enue Service. 

9 (2) FAILURE TO DISCLOSE.—If any require10 ment under paragraph (1) to submit an income tax 

11 return is not met, the chairman of the Federal Elec12 tion Commission shall submit to the Secretary a 

13 written request that the Secretary provide the Fed14 eral Election Commission with the income tax re15 turn. 

16 (3) PUBLICLY AVAILABLE.—The chairman of 

17 the Federal Election Commission shall make publicly 

18 available each income tax return submitted under 

19 paragraph (1) in the same manner as a return pro20 vided under section 6103(l)(23) of the Internal Rev21 enue Code of 1986 (as added by this section). 

22 (4) TREATMENT AS A REPORT UNDER THE

23 FEDERAL ELECTION CAMPAIGN ACT OF 1971.—For 

24 purposes of the Federal Election Campaign Act of 

25 1971, any income tax return submitted under paraVerDate Sep 11 2014 02:32 Mar 04, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H908.IH H908

kjohnson on DSK79L0C42PROD with BILLS
5 

•HR 908 IH

1 graph (1) or provided under section 6103(l)(23) of 

2 the Internal Revenue Code of 1986 (as added by 

3 this section) shall, after redaction under paragraph 

4 (3) or subparagraph (B)(ii) of such section, be treat5 ed as a report filed under the Federal Election Cam6 paign Act of 1971. 

7 (c) DISCLOSURE OF RETURNS OF PRESIDENTS AND

8 VICE PRESIDENTS AND CERTAIN CANDIDATES FOR

9 PRESIDENT AND VICE PRESIDENT.— 

10 (1) IN GENERAL.—Section 6103(l) of the Inter11 nal Revenue Code of 1986 is amended by adding at 

12 the end the following new paragraph: 

13 ‘‘(23) DISCLOSURE OF RETURN INFORMATION

14 OF PRESIDENTS AND VICE PRESIDENTS AND CER15 TAIN CANDIDATES FOR PRESIDENT AND VICE PRESI16 DENT.— 

17 ‘‘(A) IN GENERAL.—Upon written request 

18 by the chairman of the Federal Election Com19 mission under section 2(b)(2) of the Presi20 dential Tax Transparency Act, not later than 

21 the date that is 15 days after the date of such 

22 request, the Secretary shall provide copies of 

23 any return which is so requested to officers and 

24 employees of the Federal Election Commission 


kjohnson on DSK79L0C42PROD with BILLS
6 

•HR 908 IH

1 whose official duties include disclosure or redac2 tion of such return under this paragraph. 

3 ‘‘(B) DISCLOSURE TO THE PUBLIC.— 

4 ‘‘(i) IN GENERAL.—The chairman of 

5 the Federal Election Commission shall 

6 make publicly available any return which is 

7 provided under subparagraph (A). 

8 ‘‘(ii) REDACTION OF CERTAIN INFOR9 MATION.—Before making publicly available 

10 under clause (i) any return, the chairman 

11 of the Federal Election Commission shall 

12 redact such information as the Federal 

13 Election Commission and the Secretary 

14 jointly determine is necessary for pro15 tecting against identity theft, such as so16 cial security numbers.’’. 

17 (2) CONFORMING AMENDMENTS.—Section 

18 6103(p)(4) of such Code is amended— 

19 (A) in the matter preceding subparagraph 

20 (A) by striking ‘‘or (22)’’ and inserting ‘‘(22), 

21 or (23)’’; and 

22 (B) in subparagraph (F)(ii) by striking ‘‘or 

23 (22),’’ and inserting ‘‘(22), or (23)’’. 


kjohnson on DSK79L0C42PROD with BILLS
7 

•HR 908 IH

1 (3) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall apply to disclosures made on 

3 or after the date of enactment of this Act. 

Æ 


kjohnson on DSK79L0C42PROD with BILLS